26 U.S. Code § 139B - Benefits provided to volunteer firefighters and emergency medical responders

(a) In general
In the case of any member of a qualified volunteer emergency response organization, gross income shall not include—
(1) any qualified State and local tax benefit, and
(2) any qualified payment.
(b) Denial of double benefits
In the case of any member of a qualified volunteer emergency response organization—
(1) the deduction under 164 shall be determined with regard to any qualified State and local tax benefit, and
(2) expenses paid or incurred by the taxpayer in connection with the performance of services as such a member shall be taken into account under section 170 only to the extent such expenses exceed the amount of any qualified payment excluded from gross income under subsection (a).
(c) Definitions
For purposes of this section—
(1) Qualified State and local tax benefit
The term “qualified state and local tax benefit” means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164 (a) provided by a State or political division thereof on account of services performed as a member of a qualified volunteer emergency response organization.
(2) Qualified payment
(A) In general
The term “qualified payment” means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a member of a qualified volunteer emergency response organization.
(B) Applicable dollar limitation
The amount determined under subparagraph (A) for any taxable year shall not exceed $30 multiplied by the number of months during such year that the taxpayer performs such services.
(3) Qualified volunteer emergency response organization
The term “qualified volunteer emergency response organization” means any volunteer organization—
(A) which is organized and operated to provide firefighting or emergency medical services for persons in the State or political subdivision, as the case may be, and
(B) which is required (by written agreement) by the State or political subdivision to furnish firefighting or emergency medical services in such State or political subdivision.
(d) Termination
This section shall not apply with respect to taxable years beginning after December 31, 2010.

Source

(Added Pub. L. 110–142, § 5(a),Dec. 20, 2007, 121 Stat. 1805.)
Effective Date

Pub. L. 110–142, § 5(c),Dec. 20, 2007, 121 Stat. 1806, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 2007.”

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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